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Growing cigarette tax differentials have made cigarette smuggling both a national problem and in some cases, a lucrative criminal enterprise, say Drenkard and Henchman
"Generally, the Commonwealth's high tax ratesrelative to other states provide smugglers an incentive to import such products from low-tax states and sell them to in-state buyers willing to illegally evade payment of the applicable Massachusetts tobacco excise," conceded the report's authors
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The composition and amount of these two types of smoke can vary depending on how the cigarette is smoked and its design features, such as the presence of a filter, the type of tobacco, and the cigarettes construction